ITC credit in GST

A query on GST :

Party A in Delhi has shipped goods to Party B in Delhi ; Party B has sent the goods to Party C ( ultimate recipient of goods) in Jharkhand. The Invoice is Billed to JH party and CGST and SGST has been levied instead of IGST. Now will the party in JH be able to claim Input ??

Replies (6)
no bcoz this(SGST- and IGSt) is not output tax
No, C can can't claim Itc unless IGST is charges on invoice.
No
No he cannot take itc
Here what I understand your query A of Delhi placed Order to B of Delhi to Deliver goods to C of Jharkhand.

Refering to Section 10(1)(b) of IGST Act, B of Delhi issue a Tax Invoice to A of Delhi charging CGST + SGST instead of IGST as it will be treated as transfer of document.

and,

A of Delhi will issue Tax Invoice to C of Jharkhand charing IGST..C of Jharkhand be A of Delhi's Branch, Warehouse, of Agent (shall be treated as different entity to transfer credit of IGST) or independant person even.

JH party can request the Delhi party to amend the invoice.(or) They can wait till the Inputs come in their GSTR-2A and then claim input.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 14 November 2026
Article Assistant

Jitendra Agarwal & Associates

Bengaluru

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
ARTICLESHIP 14 November 2026
Articleship Assistant

B Thejas and Associates

Bengaluru

CA Foundation

View Details